DGVAC CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DGVAC CONSULTING
Largest movements
- Receivables within one year -€23,636
down €23,636 (-59.3%), from €39,870 to €16,235
of which Other amounts receivable: -€12,560
- Tangible fixed assets -€7,064
down €7,064 (-23.6%), from €29,891 to €22,827
of which Furniture and vehicles: -€6,840
- Cash +€4,945
up €4,945 (+7.8%), from €63,328 to €68,273
mainly Net result for the year (+€51,873) and Receivables within one year (+€23,636)
- Other debts -€25,458
down €25,458 (-23.0%), from €110,567 to €85,109
- Accrued charges and deferred income -€2,282
down €2,282 (-60.3%), from €3,786 to €1,503
- Trade debts +€1,985
up €1,985 (+1,455%), from €136 to €2,122
- Gross operating margin -€5,482
down €5,482 (-6.4%), from €86,017 to €80,534
- Taxes -€1,581
down €1,581 (-8.3%), from €19,119 to €17,538
- Financial charges +€1,022
up €1,022 (+120%), from €851 to €1,872
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,089 | €107,334 | -€25,755 | -19.4% |
| Fixed assets | 21/28 | €29,891 | €22,827 | -€7,064 | -23.6% |
| Tangible fixed assets | 22/27 | €29,891 | €22,827 | -€7,064 | -23.6% |
| Land and buildings | 22 | €1,853 | €1,629 | -€224 | -12.1% |
| Furniture and vehicles | 24 | €28,038 | €21,198 | -€6,840 | -24.4% |
| Current assets | 29/58 | €103,198 | €84,507 | -€18,691 | -18.1% |
| Amounts receivable within one year | 40/41 | €39,870 | €16,235 | -€23,636 | -59.3% |
| Trade receivables | 40 | €14,075 | €3,000 | -€11,075 | -78.7% |
| Other amounts receivable | 41 | €25,795 | €13,235 | -€12,560 | -48.7% |
| Cash at bank and in hand | 54/58 | €63,328 | €68,273 | +€4,945 | +7.8% |
| Total equity and liabilities | 10/49 | €133,089 | €107,334 | -€25,755 | -19.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,489 | €88,734 | -€25,755 | -22.5% |
| Amounts payable within one year | 42/48 | €110,704 | €87,231 | -€23,473 | -21.2% |
| Trade debts | 44 | €136 | €2,122 | +€1,985 | +1,455% |
| Suppliers | 440/4 | €136 | €2,122 | +€1,985 | +1,455% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €110,567 | €85,109 | -€25,458 | -23.0% |
| Accrued charges and deferred income | 492/3 | €3,786 | €1,503 | -€2,282 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,025 | €9,064 | +€38 | +0.4% |
| Other operating charges | 640/8 | €249 | €255 | +€6 | +2.4% |
| Gross operating margin | 9900 | €86,017 | €80,534 | -€5,482 | -6.4% |
| Operating profit (loss) | 9901 | €76,743 | €71,216 | -€5,527 | -7.2% |
| Financial income | 75/76B | €71 | €68 | -€3 | -4.7% |
| Recurring financial income | 75 | €71 | €68 | -€3 | -4.7% |
| Financial charges | 65/66B | €851 | €1,872 | +€1,022 | +120% |
| Recurring financial charges | 65 | €851 | €1,872 | +€1,022 | +120% |
| Profit (loss) for the period before taxes | 9903 | €75,963 | €69,411 | -€6,552 | -8.6% |
| Income taxes | 67/77 | €19,119 | €17,538 | -€1,581 | -8.3% |
| Profit (loss) for the period | 9904 | €56,844 | €51,873 | -€4,971 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,844 | €51,873 | -€4,971 | -8.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.